701—214.19(423) Nonexclusive lists. The following tables list items that are taxable or exempt.
	214.19(1) Exempt for agricultural production.

adjuvants	irrigation equipment	
alternators and generators*	kill cones	
augers*	limestone, agricultural	
balers	manure spreaders	
bale transportation equipment	mowers, hay	
baling wire and binding twine	oil filters	
batteries for exempt machinery	oil pumps	
blowers, grain dryer	packing materials	
brush hogs*	pesticides	
combines, cornheads, platforms	pickers	
conveyors, temporary or portable*	plants (seeds)	
corn pickers	planters	
crawlers, tractor	plows	
cultipackers	piston rings	
cultivators	pruning and picking equipment*	
discs	replacement parts	
draft horses	rock pickers	
drags	rollers*	
drainage pipe and tile	rotary blade mowers; not lawn mowers	
dusters*	rotary hoes	
ensilage cutters	seeders	
ensilage forks and trucks (a pickup does not qualify)	seed cleaners*	
farm wagons and accessories	seed planters	
fertilizer, agricultural	seeds	
fertilizer spreaders	self-propelled implements	
filters	shellers*	
forage harvesters, boxes	silo blowers, unloaders*	
fuel for grain drying or other agricultural
production	sowers	
gaskets	spark plugs for exempt machinery	
grain augers, portable*	sprayers*	
grain drills	spreaders	
grain dryer, heater and blower only	sprinklers	
grain planters	subsoilers	
harrows	surfactants	
hay conditioners	tillers	
hay hooks	tires for exempt machinery	
hay loaders	tractor chains	
herbicides	tractors, farm	
implements customarily drawn or attached
to a self-propelled implement	tractor weights	
insecticides	vegetable harvesters	
 	weeders*	
<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper><fo:wrapper font-size="9pt">Exempt if drawn or attached to a self-propelled farm implement and directly and primarily used in agricultural production or, if portable, used directly and primarily in agricultural production.</fo:wrapper>	
	214.19(2) Exempt for dairy and livestock production.

adjuvants	heaters, portable	
alternators and generators<fo:wrapper font-size=".69em" baseline-shift=".33em">1</fo:wrapper>	hog feeders, portable	
artificial insemination equipment	hog ringers<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	
auger systems	hoof trimmers, portable<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	
automatic feeding systems, portable	hypodermic syringes and needles, nondisposable	
batteries for exempt machinery	implements customarily drawn or attached
to a self-propelled implement	
barn ventilators	incubators, portable	
bedding materials<fo:wrapper font-size=".69em" baseline-shift=".33em">2</fo:wrapper>	inlets and inlet systems	
breeding stock, agricultural	inoculation materials	
bulk feeding tanks, portable	insecticides	
bulk milk coolers and tanks, portable	kill cones	
calf weaners and feeders, portable	livestock feeding, watering and handling
equipment, portable	
cattle feeders, portable	loading chutes, portable	
chain and rope hoists, portable<fo:wrapper font-size=".69em" baseline-shift=".33em">1</fo:wrapper>	manure brooms, portable<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	
chicken pickers, plucking equipment	manure handling equipment, includes front-
end and rear-end loaders, portable<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	
chick guards	manure scoops, portable<fo:wrapper font-size=".69em" baseline-shift=".33em">1</fo:wrapper>	
clipping machines, portable<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	medications	
conveyors, temporary or portable<fo:wrapper font-size=".69em" baseline-shift=".33em">1</fo:wrapper>	milk coolers, portable	
cow stalls, portable	milking equipment, includes cans, etc.<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	
cow ties, portable	milking machines	
cow watering and feeding bowls, portable	milk strainers and strainer disks, if not disposable	
crawlers, tractor	milk tanks, portable	
currying and oiling machines, portable	pesticides	
curtains and curtain systems	poultry feeders, portable	
dehorners	poultry founts, portable	
domestic fowl	poultry litters, portable	
draft horses	poultry nests, portable	
drip systems	refrigerators	
electric fence equipment, portable	replacement parts	
fans and fan systems	sawdust<fo:wrapper font-size=".69em" baseline-shift=".33em">2</fo:wrapper>	
farm wagons and accessories	self-propelled implements	
farrowing houses, crates, stalls, portable	shutters and shutter systems	
feed	space heaters, portable	
feed bins, portable	specialized flooring, portable	
feed carts, portable	sprayers<fo:wrapper font-size=".69em" baseline-shift=".33em">1</fo:wrapper>	
feed elevators, portable	squeeze chutes, stalls, portable	
feed grinders, portable	stanchions, portable	
feed scoops<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	surfactants	
feed tanks, portable	tires for exempt machinery	
feeder chutes, portable	thermometers<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	
feeders, portable	tractor chains	
fence and fencing supplies, temporary or portable	tractors, farm	
foggers	tractor weights	
fuel to heat or cool livestock buildings	vacuum coolers	
gaskets	ventilators	
gates, portable	water filters, heaters, pumps, softeners, portable	
gestation stalls, portable	waterers/watering tanks, portable	
grooming equipment, portable<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper>	weaners	
head gates, portable	wood chips<fo:wrapper font-size=".69em" baseline-shift=".33em">2</fo:wrapper>	
<fo:wrapper font-size=".69em" baseline-shift=".33em">1</fo:wrapper><fo:wrapper font-size="9pt">Exempt if drawn or attached to a self-propelled farm implement and directly and primarily used in dairy or livestock production or, if portable, used directly and primarily in dairy or livestock production.</fo:wrapper>
<fo:wrapper font-size=".69em" baseline-shift=".33em">2</fo:wrapper><fo:wrapper font-size="9pt">Exempt when used as livestock and poultry bedding.</fo:wrapper>
<fo:wrapper font-size=".69em" baseline-shift=".33em">3</fo:wrapper><fo:wrapper font-size="9pt">Designed for farm use.</fo:wrapper>	
	214.19(3) Exempt for flowering, ornamental, or vegetable plant production.

air-conditioning pads	greenhouse monorail systems<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	
airflow control tubes	greenhouse thermometers	
atmospheric CO<fo:wrapper font-size=".69em" baseline-shift="-.25em">2</fo:wrapper> control and monitoring equipment	handcarts used to move plants	
backup generators	lighting which provides artificial sunlight	
bins holding sterilized soil	overhead heating, lighting, and watering systems<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	
control panels for heating and cooling systems<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	overhead tracks for holding potted plants<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	
coolers used to chill plants<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	plant tables<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	
cooling walls<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper> or membranes	plant watering systems<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	
equipment used to control water levels
for subirrigation	portable buildings used to grow plants<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	
fans used for cooling and ventilating<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	seeding and transplanting machines	
floor mesh for controlling weeds	soil pot and soil flat filling machines	
germination chambers	steam generators for soil sterilization<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	
greenhouse boilers<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	warning devices which monitor excess heat or cold	
greenhouse netting or mesh when used
for light and heat control	watering booms	
<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper><fo:wrapper font-size="9pt">Exempt if not real property. “Real property” is defined in Iowa Code section 4.1(13) as “lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal.” See 701—Chapter 219.</fo:wrapper>	
	214.19(4) Taxable even if used in agricultural production.

additives	lubricants and fluids	
air compressors	lumber<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper>	
air conditioners, unless a replacement part
for exempt machinery	marking chalk	
air tanks	mops	
antifreeze	motor oils	
axes	nails	
barn cleaner, permanent	office supplies	
baskets	oxygen	
belt dressing	packing room supplies	
bins, permanent<fo:wrapper font-size=".69em" baseline-shift=".33em">^</fo:wrapper>	paint and paint sprayers	
brooms	pliers	
buckets	posthole diggers, hand tool	
building materials<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper> and supplies	poultry brooders, permanent	
burlap cleaners	poultry feeders, permanent	
cattle feeders, permanent	poultry nests, permanent	
cement<fo:wrapper font-size=".69em" baseline-shift=".33em">#</fo:wrapper>	pruning tools	
chain saws	pumps for household or lawn use	
cleaning brushes	radios, unless a replacement part for
exempt machinery	
cleansing agents and materials	refrigerators for home use	
computers (including laptop), for personal use	repair tools	
computer software	road maintenance equipment	
construction tools	road scraper	
concrete<fo:wrapper font-size=".69em" baseline-shift=".33em">#</fo:wrapper>	roofing	
conveyors, permanent	sanders	
cow ties, permanent	scrapers	
ear tags	screwdrivers	
fence, posts, wire, permanent	shingles	
field toilets	shovels	
fire prevention equipment	silos	
freon	snow fence unless portable and used directly
in dairy and livestock production	
fuel additives	snow plows and snow equipment	
fuel tanks and pumps	space heaters, permanent	
garden hoses and rakes	specialized flooring, permanent	
glass	sprinklers, permanent	
grain tanks, permanent<fo:wrapper font-size=".69em" baseline-shift=".33em">*^</fo:wrapper>	stalls, permanent	
grease	staples	
grease guns	stanchions, permanent	
hammers	storage tanks	
hog rings	tarps	
hydraulic fluids	tiling machinery and equipment	
hypodermic syringes, disposable	tractors, garden	
lamps	welders	
lanterns	wheel barrows	
light bulbs (for household use)	wrenches	
<fo:wrapper font-size=".69em" baseline-shift=".33em">*</fo:wrapper><fo:wrapper font-size="9pt"> Contractors and sponsors that purchase building materials, other than grain bin materials, are responsible for paying sales tax to the vendor or supplier or accruing and remitting use tax on those materials.</fo:wrapper>
<fo:wrapper font-size="9pt">^ Does not include grain bins used to hold loose grain for drying or storage.</fo:wrapper>
<fo:wrapper font-size="9pt"># Does not include cement or concrete used in pads or foundations under grain bins.</fo:wrapper>	
This rule is intended to implement Iowa Code sections 423.3(6), 423.3(8) and 423.3(11).
[ARC 7870B, IAB 6/17/09, effective 7/22/09; ARC 0466C, IAB 11/28/12, effective 1/2/13; ARC 5098C, IAB 7/15/20, effective 8/19/20; ARC 6508C, IAB 9/7/22, effective 10/12/22]